Cowmats - Supply And Fit
- Rate:
Standard
Click on this link for the current and historic VAT rates.- Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref:
Section: 46(1)(a)
- Order:
- Remarks:
However, some cow mats may be regarded as fixtures e.g. mats set in wet concrete or stuck down over their entire surface qualify as fixtures, subject to the 2/3 rule.
- Decision:
- Reference: